Answer: (D) Promotion allowances
Step-by-step explanation:
The promotion allowances is one of the type of allowance that reduce the actual price of the product that the suppliers offers are carried out out for the additional type of promotional activities for supporting the product of the supplier.
The various types of promotional program and the advertisement are the main example of the promotion allowances.
The promotion is one of the important factor of the sale as it provide the awareness to the customer about the products.
Therefore, option (D) is correct.